{"id":695,"date":"2025-03-04T11:55:00","date_gmt":"2025-03-04T10:55:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=695"},"modified":"2025-12-03T13:22:54","modified_gmt":"2025-12-03T12:22:54","slug":"esg-omnibus-i-2025","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/esg-omnibus-i-2025\/","title":{"rendered":"ESG &amp; Omnibus I: Daha basit, ancak hala belirsiz"},"content":{"rendered":"<p>\u015eubat ay\u0131n\u0131n sonunda AB Komisyonu, \u015firketler i\u00e7in basitle\u015ftirmek amac\u0131yla Avrupa Ye\u015fil Anla\u015fmas\u0131'n\u0131n baz\u0131 b\u00f6l\u00fcmlerinde bir dizi de\u011fi\u015fiklik yap\u0131laca\u011f\u0131n\u0131 duyurdu. Bu de\u011fi\u015fiklikler CSRD, ESRS, AB taksonomisi ve CSDDD tedarik zinciri direktifini etkilemektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CSRD teklifleri<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A <strong>Boyut kriteri <\/strong>Raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, 1.000'den fazla \u00e7al\u0131\u015fan\u0131 olan b\u00fcy\u00fck \u015firketler ve ana \u015firketler i\u00e7in art\u0131r\u0131lm\u0131\u015ft\u0131r; gelir (&gt; 50 milyon Euro) ve toplam varl\u0131klar (&gt; 25 milyon Euro) i\u00e7in e\u015fikler ayn\u0131 kalmaktad\u0131r. Kriter olarak \u00e7al\u0131\u015fan say\u0131s\u0131ndaki art\u0131\u015f sermaye piyasas\u0131 y\u00f6neliminden ba\u011f\u0131ms\u0131zd\u0131r.<\/li>\n\n\n\n<li><strong>\u0130lk raporlama tarihi<\/strong>\u0130lk kez 2025 mali y\u0131l\u0131ndan itibaren raporlama yapmas\u0131 gereken ve \u00e7al\u0131\u015fan:personel say\u0131s\u0131 g\u00f6stergesinin ayarlanmas\u0131ndan sonra raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc devam eden \u015firketlerin iki y\u0131l sonras\u0131na kadar raporlama yapmas\u0131 gerekmeyecektir (2027 i\u00e7in 2028 raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc).<\/li>\n\n\n\n<li>Denetim yo\u011funlu\u011funda art\u0131\u015f yok <strong>S\u0131n\u0131rl\u0131 g\u00fcvence<\/strong>\/S\u0131n\u0131rl\u0131 g\u00fcvenceden makul g\u00fcvenceye.<\/li>\n\n\n\n<li>\u0130kili \u00f6nemlilik analizi, s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131n\u0131n merkezinde yer almaya devam etmektedir.<\/li>\n\n\n\n<li>Bir <strong>De\u011fer zinciri \u00fcst s\u0131n\u0131r\u0131n\u0131n ayarlanmas\u0131\u201c<\/strong> sa\u011flanmaktad\u0131r. Bu nedenle, raporlama y\u00fck\u00fcml\u00fcl\u00fcklerine tabi \u015firketler, de\u011fer zincirlerinde 1.000'den az \u00e7al\u0131\u015fan\u0131 olan \u015firketlerden yaln\u0131zca a\u015fa\u011f\u0131daki hususlar\u0131n gerektirdi\u011fi bilgileri talep edebilir <a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-releases-the-voluntary-sustainability-reporting-standard-for-nonlisted-smes\" target=\"_blank\" rel=\"noreferrer noopener\">VSME Standard\u0131<\/a> dahil edilmi\u015ftir. Bu standart EFRAG taraf\u0131ndan 2024 y\u0131l\u0131nda yay\u0131mlanm\u0131\u015ft\u0131r ve g\u00f6n\u00fcll\u00fc s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 i\u00e7in temel te\u015fkil etmesi ama\u00e7lanmaktad\u0131r. VSME standard\u0131, \u015firketler aras\u0131nda toplanan bilgi miktar\u0131n\u0131 s\u0131n\u0131rland\u0131rmay\u0131 ama\u00e7lamaktad\u0131r.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">ESRS teklifleri<\/h3>\n\n\n\n<p>Standartlar, genel \u00e7al\u0131\u015fmay\u0131 basitle\u015ftirmek amac\u0131yla \u00f6n\u00fcm\u00fczdeki aylarda revize edilecektir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gereksinimlerin daha kesin tan\u0131m\u0131<\/li>\n\n\n\n<li>Veri noktalar\u0131n\u0131n azalt\u0131lmas\u0131 ve g\u00f6n\u00fcll\u00fc ve zorunlu veri noktalar\u0131 aras\u0131nda ayr\u0131m yap\u0131lmas\u0131<\/li>\n\n\n\n<li>Niteliksel anahtar rakamlar yerine niceliksel rakamlara \u00f6ncelik verilmesi<\/li>\n\n\n\n<li>Di\u011fer mevzuat ile etkile\u015fimin iyile\u015ftirilmesi<\/li>\n\n\n\n<li>Sekt\u00f6re \u00f6zg\u00fc \u00c7SS'ler iptal edilmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">AB taksonomi \u00f6nerileri<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bu <strong>Taksonomi raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan \u015firketler grubu de\u011fi\u015ftirilecektir<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Taksonomi bilgilerinin yaln\u0131zca cirosu 450 milyon Avro'dan fazla olan CSRD taraf\u0131ndan raporlanabilir \u015firketler taraf\u0131ndan tam olarak a\u00e7\u0131klanmas\u0131 gerekmektedir. Taksonomiye uygun cironun toplam ciroya oran\u0131 &lt;25 % ise OpEx KPI&#039;s\u0131n\u0131n a\u00e7\u0131klanmas\u0131 ihmal edilebilir.<\/li>\n\n\n\n<li>\u00c7al\u0131\u015fan say\u0131s\u0131 1.000'den az olan CSRD raporlamas\u0131 yapan \u015firketler g\u00f6n\u00fcll\u00fc olarak taksonomi bilgilerini sa\u011flayabilir. Ancak, sat\u0131\u015f KPI ve CapEx KPI a\u00e7\u0131klanmal\u0131d\u0131r (OpEx KPI a\u00e7\u0131klanmayabilir).<\/li>\n\n\n\n<li>Basitle\u015ftirilmi\u015f g\u00f6n\u00fcll\u00fc taksonomi raporlamas\u0131, 1.000'den az \u00e7al\u0131\u015fan\u0131 ve 450 milyon Euro'dan az cirosu olan \u015firketler i\u00e7in sa\u011flanmaktad\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>A <strong>\u00d6nemlilik kavram\u0131 <\/strong>dahil olmak \u00fczere tan\u0131t\u0131lacakt\u0131r. <strong>DNSH <\/strong>(\u201c\u00d6nemli zarar verme\u201d) kriterleri ve raporlama formlar\u0131 basitle\u015ftirilecektir.<\/li>\n\n\n\n<li><strong>Ye\u015fil varl\u0131k oran\u0131n\u0131n basitle\u015ftirilmesi<\/strong> (GAR) hesaplamalar\u0131na 1000'den az \u00e7al\u0131\u015fan\u0131 olan \u015firketlerin dahil edilmesini ortadan kald\u0131rm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">CSDDD \u00f6nerileri<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bu<strong> Kademeli ilk ba\u015fvuru<\/strong> bir y\u0131l ertelenecektir (Temmuz 2027).<\/li>\n\n\n\n<li>Durum tespiti y\u00fck\u00fcml\u00fcl\u00fckleri yaln\u0131zca a\u015fa\u011f\u0131dakiler i\u00e7in ge\u00e7erli olmal\u0131d\u0131r <strong>Do\u011frudan i\u015f ili\u015fkileri<\/strong> art\u0131k t\u00fcm de\u011fer zincirine odaklanmak zorunda de\u011fildir. Dolayl\u0131 i\u015f ortaklar\u0131na y\u00f6nelik durum tespiti y\u00fck\u00fcml\u00fcl\u00fckleri sadece olumsuz etkilere dair somut g\u00f6stergeler olmas\u0131 halinde uygulanmal\u0131d\u0131r. Bir \u00f6neri olarak, \u015firketler do\u011frudan i\u015f ortaklar\u0131ndan, onlar\u0131n da bir davran\u0131\u015f kural\u0131na uymalar\u0131n\u0131 sa\u011flamak i\u00e7in s\u00f6zle\u015fmeye dayal\u0131 g\u00fcvenceler almak zorunda olmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Bir taahh\u00fct <strong>\u0130\u015f ili\u015fkilerinin iptali<\/strong> art\u0131k var olmamal\u0131d\u0131r.<\/li>\n\n\n\n<li>Bu <strong>\u0130zleme <\/strong>ve al\u0131nan \u00f6nlemlerin etkinli\u011finin de\u011ferlendirilmesinin art\u0131k y\u0131ll\u0131k olarak de\u011fil, muhtemelen her be\u015f y\u0131lda bir yap\u0131lmas\u0131 gerekecektir.<\/li>\n\n\n\n<li>Bu <strong>Hukuki sorumluluk<\/strong> iptal edilecek ve cezalar ulusal denetim makamlar\u0131 taraf\u0131ndan belirlenecektir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">De\u011fi\u015fiklikler ger\u00e7ekte ne zaman uygulanacak?<\/h3>\n\n\n\n<p>Yay\u0131nlanan teklifler \u015fu adreste bulunabilir <strong>hala taslak a\u015famas\u0131nda<\/strong>. AB Resmi Gazetesi'nde yay\u0131nlanmadan \u00f6nce direktifin Avrupa Parlamentosu ve AB Konseyi'nde yasama s\u00fcrecinden ge\u00e7mesi gerekiyor. Teklife g\u00f6re, ilk kez uygulaman\u0131n ertelenmesine ili\u015fkin tasla\u011f\u0131n 2025 y\u0131l\u0131 sonuna kadar ulusal hukuka aktar\u0131lmas\u0131, maddi y\u00f6nlerin uyarlanmas\u0131n\u0131n ise y\u00fcr\u00fcrl\u00fc\u011fe girdikten sonraki bir y\u0131l i\u00e7inde uygulanmas\u0131 gerekiyor.<\/p>\n\n\n\n<p>CSRD'nin mevcut versiyonu baz\u0131 \u00fclkelerde (Avusturya'da NaBeG'in ertelenmesinin aksine) halihaz\u0131rda yasaya aktar\u0131lm\u0131\u015f oldu\u011fundan, 2025 y\u0131l\u0131 i\u00e7in fiili raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc \u00f6nlemek amac\u0131yla ulusal mevzuata ne kadar \u00e7abuk bir uyarlama yap\u0131labilece\u011fi sorusu ortaya \u00e7\u0131kmaktad\u0131r. Kullan\u0131c\u0131 grubunun s\u0131n\u0131rland\u0131r\u0131lmas\u0131 ve raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn m\u00fcnferit \u00fcye devletler taraf\u0131ndan ertelenmesi de prensipte m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>De\u011fi\u015fikliklerin AB d\u00fczeyinde uygulanmas\u0131n\u0131n alt\u0131 ila on iki ay s\u00fcrebilece\u011fi varsay\u0131m\u0131, bug\u00fcn\u00fcn perspektifinden bak\u0131ld\u0131\u011f\u0131nda ger\u00e7ek\u00e7i g\u00f6r\u00fcnmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">De\u011fi\u015fiklikler \u00fczerine d\u00fc\u015f\u00fcnceler<\/h3>\n\n\n\n<p>Mevcut CSRD kapsam\u0131ndaki raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc 2025 y\u0131l\u0131n\u0131n ba\u015f\u0131ndan bu yana ilgili \u015firketlerin \u00e7o\u011fu i\u00e7in ge\u00e7erli oldu\u011fundan, Avrupa'daki bir\u00e7ok \u015firket yasal gereklilikleri yerine getirmek i\u00e7in b\u00fcy\u00fck yat\u0131r\u0131mlar yapm\u0131\u015ft\u0131r. Bir <strong>Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn uygun \u015fekilde uygulanmas\u0131ndan kaynaklanan dezavantaj<\/strong> hen\u00fcz yeterince \u00f6zen g\u00f6stermemi\u015f olanlara k\u0131yasla hakl\u0131 g\u00f6sterilmesi zor olacakt\u0131r.<\/p>\n\n\n\n<p>Yeni d\u00fczenlemeler k\u0131smen <strong>belirli sekt\u00f6rlerin sistematik olarak kay\u0131r\u0131lmas\u0131 veya dezavantajl\u0131 duruma d\u00fc\u015f\u00fcr\u00fclmesi<\/strong>. \u00d6rne\u011fin, sosyal a\u00e7\u0131dan aktif kurulu\u015flar, daha d\u00fc\u015f\u00fck ciroya ra\u011fmen personel yo\u011funlu\u011fu ve daha y\u00fcksek \u00e7al\u0131\u015fan say\u0131s\u0131 nedeniyle yine de y\u00fck\u00fcml\u00fcl\u00fck kapsam\u0131na girme e\u011filiminde olacakken, gayrimenkul sekt\u00f6r\u00fcndeki \u015firketler daha d\u00fc\u015f\u00fck \u00e7al\u0131\u015fan say\u0131s\u0131 ve y\u00fcksek ciro nedeniyle raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden muaf tutulabilir.<\/p>\n\n\n\n<p>Bunlar teklif niteli\u011finde oldu\u011fu i\u00e7in yasama s\u00fcrecinde baz\u0131 d\u00fczeltmeler yap\u0131lmas\u0131 muhtemeldir. \u00d6rne\u011fin, \u00e7al\u0131\u015fan say\u0131s\u0131na ili\u015fkin e\u015fi\u011fin 1.000'e y\u00fckseltilmesi kesinlikle tart\u0131\u015fmaya tabidir. \u00dcye devletlerden nihai e\u015fi\u011fin \u015fu anda \u00f6nerilenden daha d\u00fc\u015f\u00fck olabilece\u011fine dair i\u015faretler gelmektedir. Yukar\u0131daki t\u00fcm \u00f6nerilerle birlikte <strong>Hen\u00fcz yasal kesinlik yok<\/strong>.<\/p>\n\n\n\n<p>Bu ve benzeri de\u011fi\u015fiklikler nedeniyle yap\u0131lacak bir erteleme, baz\u0131lar\u0131 uygulama takviminde yer almad\u0131\u011f\u0131 i\u00e7in bir\u00e7ok \u015firket i\u00e7in olumlu olacakt\u0131r. Ancak ertelemenin kapsam\u0131 ve hangi \u015firketlerin ne \u00f6l\u00e7\u00fcde etkilenece\u011fi kesin de\u011fildir. Birka\u00e7 ay boyunca net bir a\u00e7\u0131kl\u0131k beklenmemektedir. Bu nedenle, mevcut durumun s\u00fcrecin tamamen duraklat\u0131lmas\u0131 veya kapat\u0131lmas\u0131 olarak anla\u015f\u0131lmamas\u0131, daha ziyade <strong>De\u011ferlendirmeler ve uygulama i\u00e7in makul bir \u015fekilde kullan\u0131lan olas\u0131 s\u00fcre uzat\u0131m\u0131<\/strong> olmakt\u0131r.<\/p>\n\n\n\n<p>Bu <strong>G\u00f6n\u00fcll\u00fc VSME standard\u0131n\u0131n y\u00fckseltilmesi <\/strong>s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131na ili\u015fkin de\u011ferlendirmelere dahil edilmelidir. Daha az karma\u015f\u0131k olan bu standard\u0131n, gelecekte CSRD hakk\u0131nda raporlama yapmas\u0131 gereken \u015firketlerin b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fc etkileyecek bir standart olmas\u0131 muhtemeldir. \u00d6nceliklendirme analizi, \u00c7SY s\u00fcrd\u00fcr\u00fclebilirlik konular\u0131 gibi bu standartta da merkezi \u00f6nemini korumaktad\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sola:<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/commission.europa.eu\/news\/commission-proposes-cut-red-tape-and-simplify-business-environment-2025-02-26_de\" target=\"_blank\" rel=\"noreferrer noopener\"><em><em>Ba\u011flant\u0131: Avrupa Komisyonu Duyurusu (Bas\u0131n a\u00e7\u0131klamas\u0131, Almanca)<\/em><\/em><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/finance.ec.europa.eu\/publications\/commission-simplifies-rules-sustainability-and-eu-investments-delivering-over-eu6-billion_en?prefLang=de\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Ba\u011flant\u0131: Avrupa Komisyonu teklifleri (Omnibus I paketi belgeleri)<\/em><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-releases-the-voluntary-sustainability-reporting-standard-for-nonlisted-smes\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Ba\u011flant\u0131: VSME Standard\u0131 \u201cBorsada \u0130\u015flem G\u00f6rmeyen KOB\u0130'ler i\u00e7in G\u00f6n\u00fcll\u00fc S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131 Standard\u0131\u201d | EFRAG<\/em><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.moore-salzburg.at\/tr\/services\/esg\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Moore Salzburg'da ESG<\/em><\/a><\/div>\n<\/div>\n\n\n\n<p>Stat\u00fc: 04\/03\/2025<br><sup>Kaynak: Avrupa Birli\u011fi<br>Foto\u011fraf: Joshua Welch<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Ende Februar k\u00fcndigte die EU-Kommission einige \u00c4nderungen an Teilen des European Green Deals \u2013 CSRD, ESS, EU-Taxonomie und Lieferkettenrichtlinie CSDDD \u2013 an, um diese f\u00fcr die Unternehmen zu vereinfachen. <\/p>","protected":false},"author":10,"featured_media":619,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[70,1,69],"tags":[74,72,71,73,76,77,75],"location":[],"class_list":["post-695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg","category-news","category-wirtschaftsprufung","tag-csddd","tag-csrd","tag-esg","tag-esrs","tag-eu","tag-green-deal","tag-omnibus"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG &amp; Omnibus I: Einfacher, aber noch unsicher | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"ESG &amp; Omnibus I: Die EU m\u00f6chte die Berichtspflichten f\u00fcr die Unternehmen vereinfachen, die Ausgestaltung ist aber noch unsicher.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-salzburg.at\/tr\/esg-omnibus-i-2025\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESG &amp; Omnibus I: Einfacher, aber noch unsicher | Moore Salzburg GmbH\" \/>\n<meta property=\"og:description\" content=\"ESG &amp; Omnibus I: Die EU m\u00f6chte die Berichtspflichten f\u00fcr die Unternehmen vereinfachen, die Ausgestaltung ist aber noch unsicher.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-salzburg.at\/tr\/esg-omnibus-i-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Salzburg GmbH\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MooreSalzburg\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-04T10:55:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-03T12:22:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"750\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ingrid Reitinger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ingrid Reitinger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/\"},\"author\":{\"name\":\"Ingrid Reitinger\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58\"},\"headline\":\"ESG &amp; Omnibus I: Einfacher, aber noch unsicher\",\"datePublished\":\"2025-03-04T10:55:00+00:00\",\"dateModified\":\"2025-12-03T12:22:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/\"},\"wordCount\":1144,\"publisher\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg\",\"keywords\":[\"CSDDD\",\"CSRD\",\"ESG\",\"ESRS\",\"EU\",\"Green Deal\",\"Omnibus\"],\"articleSection\":[\"ESG\",\"News\",\"Wirtschaftspr\u00fcfung\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/\",\"url\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/\",\"name\":\"ESG &amp; Omnibus I: Einfacher, aber noch unsicher | Moore Salzburg GmbH\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg\",\"datePublished\":\"2025-03-04T10:55:00+00:00\",\"dateModified\":\"2025-12-03T12:22:54+00:00\",\"description\":\"ESG & Omnibus I: Die EU m\u00f6chte die Berichtspflichten f\u00fcr die Unternehmen vereinfachen, die Ausgestaltung ist aber noch unsicher.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#primaryimage\",\"url\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg\",\"contentUrl\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg\",\"width\":1000,\"height\":750,\"caption\":\"2503 Moore Newsroom Omnibus\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.moore-salzburg.at\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ESG &amp; Omnibus I: Einfacher, aber noch unsicher\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#website\",\"url\":\"https:\/\/www.moore-salzburg.at\/\",\"name\":\"Moore Salzburg GmbH\",\"description\":\"Ihr Begleiter in spannenden Zeiten: Steuerberatung | Wirtschaftspr\u00fcfung | Unternehmensberatung | Digital Business | an Ihrer Seite.\",\"publisher\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/#organization\"},\"alternateName\":\"Moore Salzburg\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.moore-salzburg.at\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#organization\",\"name\":\"Moore Salzburg GmbH\",\"url\":\"https:\/\/www.moore-salzburg.at\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png\",\"contentUrl\":\"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png\",\"width\":2080,\"height\":312,\"caption\":\"Moore Salzburg GmbH\"},\"image\":{\"@id\":\"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/MooreSalzburg\",\"https:\/\/www.linkedin.com\/company\/moore-salzburg-gmbh\",\"https:\/\/www.instagram.com\/moore_salzburg\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58\",\"name\":\"Ingrid Reitinger\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g\",\"caption\":\"Ingrid Reitinger\"},\"url\":\"https:\/\/www.moore-salzburg.at\/tr\/author\/ingridreitinger\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ESG &amp; Omnibus I: Einfacher, aber noch unsicher | Moore Salzburg GmbH","description":"ESG & Omnibus I: Die EU m\u00f6chte die Berichtspflichten f\u00fcr die Unternehmen vereinfachen, die Ausgestaltung ist aber noch unsicher.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-salzburg.at\/tr\/esg-omnibus-i-2025\/","og_locale":"tr_TR","og_type":"article","og_title":"ESG &amp; Omnibus I: Einfacher, aber noch unsicher | Moore Salzburg GmbH","og_description":"ESG & Omnibus I: Die EU m\u00f6chte die Berichtspflichten f\u00fcr die Unternehmen vereinfachen, die Ausgestaltung ist aber noch unsicher.","og_url":"https:\/\/www.moore-salzburg.at\/tr\/esg-omnibus-i-2025\/","og_site_name":"Moore Salzburg GmbH","article_publisher":"https:\/\/www.facebook.com\/MooreSalzburg","article_published_time":"2025-03-04T10:55:00+00:00","article_modified_time":"2025-12-03T12:22:54+00:00","og_image":[{"width":1000,"height":750,"url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg","type":"image\/jpeg"}],"author":"Ingrid Reitinger","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Ingrid Reitinger","Est. reading time":"6 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#article","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/"},"author":{"name":"Ingrid Reitinger","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58"},"headline":"ESG &amp; Omnibus I: Einfacher, aber noch unsicher","datePublished":"2025-03-04T10:55:00+00:00","dateModified":"2025-12-03T12:22:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/"},"wordCount":1144,"publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg","keywords":["CSDDD","CSRD","ESG","ESRS","EU","Green Deal","Omnibus"],"articleSection":["ESG","News","Wirtschaftspr\u00fcfung"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/","url":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/","name":"ESG &amp; Omnibus I: Einfacher, aber noch unsicher | Moore Salzburg GmbH","isPartOf":{"@id":"https:\/\/www.moore-salzburg.at\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg","datePublished":"2025-03-04T10:55:00+00:00","dateModified":"2025-12-03T12:22:54+00:00","description":"ESG & Omnibus I: Die EU m\u00f6chte die Berichtspflichten f\u00fcr die Unternehmen vereinfachen, die Ausgestaltung ist aber noch unsicher.","breadcrumb":{"@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#primaryimage","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/11\/2503_Omnibus_pexels-joshua-welch-763172-1624600.jpg","width":1000,"height":750,"caption":"2503 Moore Newsroom Omnibus"},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-salzburg.at\/esg-omnibus-i-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore-salzburg.at\/"},{"@type":"ListItem","position":2,"name":"ESG &amp; Omnibus I: Einfacher, aber noch unsicher"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-salzburg.at\/#website","url":"https:\/\/www.moore-salzburg.at\/","name":"Moore Salzburg GmbH","description":"Heyecan verici zamanlarda yol arkada\u015f\u0131n\u0131z: Vergi dan\u0131\u015fmanl\u0131\u011f\u0131 | Denetim | Y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131 | Dijital i\u015f | yan\u0131n\u0131zda.","publisher":{"@id":"https:\/\/www.moore-salzburg.at\/#organization"},"alternateName":"Moore Salzburg","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-salzburg.at\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.moore-salzburg.at\/#organization","name":"Moore Salzburg GmbH","url":"https:\/\/www.moore-salzburg.at\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/","url":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","contentUrl":"https:\/\/www.moore-salzburg.at\/wp-content\/uploads\/sites\/5\/2025\/07\/Moore_Salzburg_Logo_RGB.png","width":2080,"height":312,"caption":"Moore Salzburg GmbH"},"image":{"@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MooreSalzburg","https:\/\/www.linkedin.com\/company\/moore-salzburg-gmbh","https:\/\/www.instagram.com\/moore_salzburg\/"]},{"@type":"Person","@id":"https:\/\/www.moore-salzburg.at\/#\/schema\/person\/0f57dc6f4cb19ab09633594fdaa61f58","name":"Ingrid Reitinger","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5934def5243f7eaefac147bac7cf5eff045287d8cb0ee9d05cbc684d6553947c?s=96&d=mm&r=g","caption":"Ingrid Reitinger"},"url":"https:\/\/www.moore-salzburg.at\/tr\/author\/ingridreitinger\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/comments?post=695"}],"version-history":[{"count":0,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/posts\/695\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/media\/619"}],"wp:attachment":[{"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/media?parent=695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/categories?post=695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/tags?post=695"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore-salzburg.at\/tr\/wp-json\/wp\/v2\/location?post=695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}